{"version":"1.0","provider_name":"Swiss GAAP FER","provider_url":"https:\/\/www.fer.ch\/fr\/","author_name":"radmin","author_url":"https:\/\/www.fer.ch\/fr\/author\/radmin\/","title":"Swiss GAAP RPC 23 Provisions - Swiss GAAP FER","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"tTE9Y3QlRy\"><a href=\"https:\/\/www.fer.ch\/fr\/standards\/swiss-gaap-rpc-23-provisions\/\">Swiss GAAP RPC 23<br>Provisions<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fer.ch\/fr\/standards\/swiss-gaap-rpc-23-provisions\/embed\/#?secret=tTE9Y3QlRy\" width=\"600\" height=\"338\" title=\"&laquo;&nbsp;Swiss GAAP RPC 23&lt;br&gt;Provisions&nbsp;&raquo; &#8212; Swiss GAAP FER\" data-secret=\"tTE9Y3QlRy\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/*! This file is auto-generated *\/\n!function(c,d){\"use strict\";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},!c.wp.receiveEmbedMessage)if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(t)if(t.secret||t.message||t.value)if(!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var r,a,i,s=d.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=d.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=0;o<n.length;o++)n[o].style.display=\"none\";for(o=0;o<s.length;o++)if(r=s[o],e.source===r.contentWindow){if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(i=parseInt(t.value,10)))i=1e3;else if(~~i<200)i=200;r.height=i}if(\"link\"===t.message)if(a=d.createElement(\"a\"),i=d.createElement(\"a\"),a.href=r.getAttribute(\"src\"),i.href=t.value,i.host===a.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener(\"message\",c.wp.receiveEmbedMessage,!1),d.addEventListener(\"DOMContentLoaded\",t,!1),c.addEventListener(\"load\",t,!1);function t(){if(!o){o=!0;for(var e,t,r,a=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),i=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),s=d.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<s.length;n++){if(!(r=(t=s[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(a||i)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>\n","description":"Une provision est un engagement probable, fond\u00e9 sur un \u00e9v\u00e9nement pass\u00e9, dont le montant et\/ou l&rsquo;\u00e9ch\u00e9ance sont incertains mais estimables de mani\u00e8re fiable. Les provisions existantes doivent \u00eatre \u00e9valu\u00e9es \u00e0 nouveau \u00e0 chaque date du bilan. Les provisions devenues inutiles doivent \u00eatre dissoutes. On \u00e9tablira un tableau des provisions donnant des informations sur leurs diff\u00e9rents &hellip;"}